This bill proposes an amendment to Minnesota Statutes 2024, specifically section 297A.71, to provide a sales and use tax exemption for purchases made by the Department of Transportation (DOT) related to road construction projects. The new subdivision, designated as Subd. 55, states that purchases of materials, supplies, and equipment that are incorporated into the construction, improvement, and maintenance of public highways by the DOT will be exempt from sales and use tax.

The effective date for this exemption is set for sales and purchases made after June 30, 2025. This legislative change aims to support the DOT in its efforts to enhance public infrastructure by reducing the financial burden associated with tax on necessary construction materials and equipment.

Statutes affected:
Introduction: 297A.71